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    <description>Tax recovery was pursued after the death of the registered person, and the Court directed that the petitioner be given a further opportunity to place all contentions before the Deputy Commissioner. On a specific application, the authority was required to furnish the documents relating to the show cause notice, after which a fresh order had to be passed in accordance with law within the stipulated time. The challenge to the statutory provisions was expressly left open, and all substantive contentions remained available for consideration in the fresh proceedings.</description>
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